On March 3, 2015, CRA released Guide RC192, Information for Students - Educational Institutions Outside Canada.

This Guide notes that if the stay is temporary and significant residential ties in Canada have been kept, the individual would be considered a “factual resident” of Canada and be required to file a Canadian income tax return and report worldwide income. Residency determinations can be explored using Income Tax Folio S5-F1-C1, Determining an Individual’s Residence.